The morning news. [volume] (Savannah, Ga.) 1887-1900, 1887-12-22
OFFICIAL.

ure or convenience, shall pay a tax graduated
according TO the Hpmber and character of such
vehicles, at the rates above prescribed for per
sons engaged in the business of transporting
goods, etc, for hi:e but such vehicles shall not
be otherwise taxed.
Sec Z. The OCCUPANT of any premises where
a dog or dogs is or are kept. shall pay for every
dog so kept an annual tax of one dollar. Upon
payment of this tax badge shall be issued TO
every dog found running at large without such
badge shall be impounded. and if not claimed
within forty eight hours shall be disposed of
Sec, s. The value of real property to be taxed
under the second section of this orJli-
nance shall be ascertained by means of the
assessments provided for by the ordinances of
the city on that subject or any ordinance
ameudatory thereof; the value of personal
property to be taxed under the third section of
this ordinance, the particulars and character of
the business for which tax is required under
the fifth section of this ordinance, the number
of vehicles used or kept under the sixth section
or this ordinance, and the number of dogs kepI
as provided for in the seventh section of this
ordinance, shall be ascertained by means of the
returns hereinafter prescribed
SEC. 9. Every person and corporation own
ing real property in said city on the first day of
January, 1888 shall pay taxes on such real prop
erty upon the assessment thereof as adopted by
Council Every person and corporation owning
or holding in trust or on consignment personal
property in said city on the first day OF January,
1888, liable to be taxed under the third and fifth
sections of this ordinance, except stocks IN banks
and banking associations organized under the
laws of this State or of the United States shall
make return thereof to the City Treasurer with
IN twenty days after that date; and all returns
of personal property sh Ill be inspected as soon
as they are made by person to be desig.
mated by the Finance Committee of
Council, who shall carefully and critically
examine the same, and if he finds, or has
cause t. believe, that such return is not prop
erly made so as to show the amount of personal
property owned by the person or persons or cor
poration making the return subject to taxation,
a shall ia tha
said personal property of said person or cor
poration at its true value, as near as can be as.
certalned by him, and as soon as the same is
made he shall send copy of the same to the
rected; and the person or corporation whose
return is thus corrected shall have the right to
appeal from such corrected return to the Com
mittee on Assessments of the City Council
within ten days after the mailing of the Motif
cation of the correction of said return; and said
committee shall hear such return soon as may
be convenient thereafter, notifying said appellant
of the time and place of hearing said appeal;
and after hearing such appeal the said Commit
tee on Assessments shall fix the return of said
person or corporation at such sum as may, in
their opinion, be correct and just, and shall i'm
mediately notify such party of the sum so fixed
by them and the said person or corporation
may within four days of the rendition of such
Judgment. appeal therefrom to the Mayor and
Aldermen of the city of Savannah where such
appeal shall be heard and determined as other
appeal cases are heard and determined by the
Mayor and Aldermen of the city of Savannah;
and the Judgment of the Mayor and Aldermen
of the city of Savannah shall be final and deter
mine the amount upon which the the City Treas
urer shall collect the taxes prescribed by the
third and fifth sections of this ordinance; If
the return OF personal property, as made by the
person or corporation, shall be accepted by the
person so designated by the Finance Committee
OF Council, he shall indorse the same as accept
ed and hand the same to the City Treasurer. who
shall assess thereon the taxes to be paid by the
person or corporation making such return. But
i'll the event there is no appeal from the assess
ment so fixed by the person appointed to eX-
anime and correct the same, or no appeal from
the assessment fixed by the Committee on AS
sessments, then said assessment so fixed shall
be the amount upon which the City Treasurer
shall assess the taxes to be paid by the person
or corporation making such return. The PreSi-
dent. or acting President, of every such bank or
banking association, located in said city shall
within twenty days alter tie first day of
January, 1898, make return to tIe City Treas
urer of all stockholders in such bank or banking
association holding stock therein on the first
day of January, 1855 whether resident or non
resident with the place and residence of and
the number of shares held by each, and show
ing the market value of such shares. Every
+ person liable to tayatiOn under the fifth and
sixth sections of this ordinance shall make q re-
turn of the business in which he is engaged, and
|, Of the number and character of vehicles by
which his tax is TO be graduated, to the City
, Treasurer, within twenty days after the first
| day OF January, 1888, and every person com.
business, or increasing the number of his We
bicles or commencing to keep and Use vehicles,
after the first day Of January, 1888,
shall make return thereof within ten DAYS
after so commencing or increasing. Every per-
son having a dog or dogs on the first day of
January, 1888, shall make a return thereof to
the City Treasurer within twenty days after
that date, and every person bringing dog or
dogs into the city after that date, to be kept
here shall make a similar return within ten
days after so bringing in such dog or dogs. And
all such returns of persons or corporations shall
be inspected by person designated by the
Finance Committee as soon as it is practicable
so to do. and if he finds or has cause to believe
that such return is not properly made, then he
shall forthwith proceed to correct such return,
and after he shall have corrected the same, he
shall, at as early day as possible, notify the
person or corporation of such corrected return
from which correction the person or corporation
whose return is corrected may appeal. as pro
vided in the case OF appeals from assessments
of personal property, and the same proceedings
may be had under said appeal; but II no correc-
ton is deemed necessary by the person so eX-
aiming such returns, he shall indorse the same
as correct, and hand the same to the City Treas
urer, who shall determine therefrom the taxes
TO be paid by such person or corporation under
the fifth and sixth sections of this ordinance.
SEC. 10. All such returns may be made either
in person or by agent or attorney. and shall set
forth the market value of all property liable TO
be taxed ad valorem. except real property, but
shall be on oath or affirmation that the return
is true, and that the person for whom the re-
turn is made is not liable TO any other tax, and
has no other property In said city liable to
taxation under this ordinance: and 1t shall be
the duty of the Treasurer or his assistant to re-
qure such oath or affirmation in every instance
without exception--the Treasurer or his assist
ant being hereby authorized. for the purpose OF
this ordinance, to administer such oath or
affirmation. But the return above required of
the President or acting President of bank or
banking association. shall be made by such
President or acting President himself, aud need
not state more than is required in the ninth sec
ton Of this ordinance, And If any person, re-
qured to make any such return. shall refuse or
specified for the same, he or she shall,
on conviction thereof in the Police
court. be fined in a sum not exceeding one hun
bred dollars, or imprisoned not more than thir-
ty days, both, in the discretion of the court.
And II shall further be the duty of the person
designated by the Finance Committee of Coup-
ell to correct returns of personal property, etc,
in the event of any such refusal or neglect TO
proceed forthwith to make the return himself,
from the best information he can obtain, within
ten days. or as soon as practicable after such
return was due from the person from whom IL
was required, and TO notify such defaulter there
of in writing. within ten days after making
such return, and he shall hand such return
made by him to the City Treasurer who shall
assess double tax against such defaulter ac-
cording to the nature of the tax, whether spe-
chc or ad valorem. Any person or
corporation double taxed under
for reduction Of such double tax, provided
the same is done within thirty days after the
said double tax is assessed; and in the event of
q neglect or refusal OF q president or acting
president OF bank or banking association 10
make the return required OF him within the